Bookkeeping apparatus and the like



F. IVI. HOLMES.

BOOKKEEPING APPARATUS AND THE LIKE.

APPLICATION FILED APR. 27, |916., IIENEwEn FEB. 2,1921.

- 1,389,872. PatentedSept. 6, 1921.

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F. NI. HOLMES.

ooKKEEPING APPARATUS AND ma UKE.

l APPLCATIDN FILED APR=27,1916. RENEWED FEB- 211921. 1,389,872.PatentedSept. 6, 1921.

5 SHEETS-SHEET 2.

A TT'VS.

F. M. HOLMES. BOOKKEEPING APPARA'US AND THE LIKE.

APPLICATION FILED APRz 21, ma. IIENEwEn FEB. 2,1921.

Patented Sept. 6, 1921.

F. M. HOLMES.

BOOKKEEPING APPARATUS AND THE LIKE. APPLICATION HLED AP11.21,1916.RENEwED FEB. 2.1921.

1,389,872. PatentedSept. 6, 1921.

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BOOKKEEPING APPARATUS AND THE LIKE.

APPLICATION FILED APR. 27. 19|@- RENEWED FEB. 2.1921. 1,389,872.PatentedSept. 6, 1921.

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UNITED STATES PATENT OFFICE.

FERDINAND I HOLMES, OF EVERETT, MASSACHUSETTS.

BOOKKEEPING APPARATUS AND THE LIKE.

Application led April 27, 1916, Serial No. 94,062. Renewed February 2,1921.

ToI all whom t may concern.'

lBe it known that I, FERDINAND M. HOLMES, a citizen of the UnitedStates, residing at Everett, in the county of Middlesex and State ofMassachusetts, have invented neu and useful Improvements in BookkeepingApparatus and the like, of which the following is a specification.

rlhis invention relates to improvements i bookkeeping apparatus and thelike. More particularly it,V relates Vto devices by which the operationof bookkeeping, which in a vital sense may be said to be largely amental process, can be transformed into a process which is largelymechanical, the change being accompanied by almost complete eliminationof possibilities of error and by greatly increased speed ofexecution.The invention is 4here illustrated as it may be applied tobookkeeping'by typeivriting machines, ln the development 0f the art oftypeivriting machines and their commercial utility, a stage has alreadybeen reached in which such machines are available for the keeping ofaccounts; but the keeping of some classes of accounts is more or lesscomplicated and must be done by personsV skilled in accounting. Forexample, the trust department of a trust company must have accounts withentries which shoiv properlythe details of each transaction, such as itsrelation to the beneficiary of the particular trust, to which itpertains, its relation to the banking department of the trust companyorto other banks, and its proper place in the account required by theprobatecourt, and must, for example, keep records correct with detailsas to Whether a certain item of income is cash, or coupon, or dividend.A given transaction may have to be recorded in a different Way indifferent accounts, sometimes being a debit in one and a credit inanother. Accountants sufliciently skilled to handle such matters areusually not skilled in typewriting, and moreover are more expensiveemployees than mere typists. Nor can persons skilled in the operation oftypewriters readily become such accountants. lt has Abeen found byexperience that a year and more often tivo years, of training` arerequired, including study of theory and actual experience in practice,before a person becomes proficient as an accountant for such Work. Oneobject accomplished by the present invention is to make it possible fora typst unskilled in the art Specification of Letters Patent.

PatentedSept. 6, 1921.

serial No. 441,993.

of accounting to keep complicated accounts accurately, with the aid ofthe apparatus herein .to be described, and with a degree of supervisionwhich is very small indeed. A further object of the invention is toprovide means whereby cert-ain sorts of errors which ordinarily mayeasily occur, even With a skilled accountant, are rendered practicallyimpossible of occurrence by the locking of the machine so that the entrycannot be placed in a Wrong column. Beyond this, and in addition to themechanical restrictions iinposed in a negative Way to prevent error, theinvention provides affirmative means for indicating the particular placeWhere entries should be made and what those entries should be in orderto make the complete and per-V fectly correct accounting of anyparticular transaction; and provides means to do this in all pertinentaccounts at once by What is practically a single operation.

`The invention is applicable to various kinds of accounts, is notnecessarily practised With typewriting machines, and indeed isapplicable as an adjunct to mechanism other than typeivriting machinesand in other lines of activity. It may be embodied in many formsspeciiically different from those herein shown, Which are to be regardedonly as illustrative. It is intended that the patent shall cover` byproper expression in the appended claims whatever features of patentablenovelty exist in the invention disclosed. V

In its preferredform the invention is a mechanical bookkeeper, orindicating device, which is adjunctto the mechanism of the typeivritingmachine. In itself it is not necessarily a mechanism, although it ispreferably so, but Whether so or only a mere indicator it is, When inuse, preferably arranged inV close proximity to the sheets Whereon theaccounts are to be Written. ldlhen a particular transaction is to beentered the operat r needs to knoi.v the sort of transaction which itis, and then the dcvice when consulted or When properly set, indicatesto the operator the various types of account sheets on which entries areto be made; and the particular columns on each Where entries should beput, and the nature of the thing to be Written in each. The variouskinds of account sheets are designed according to a plan so that eachhas columns registering with columns in others,

which may be marked off by ruling in the usual way and may be designatedor identified by symbols, such as letters of the alphabet. The'different varieties of sheets may be designated by other symbols, suchas numerals. By the aid of the indicator the proper few sheets areselected out of the whole number prepared for the full set of accounts,and these few so selected are collated with intervening carbon orduplicating sheets, so that one writing across the machine makes theentries for a single transaction in each of the various account sheetsin which an entry of it should be made, and makes them on each in theproper columns therein. As a preliminary, and to make this possible, theindicator has been prepared according to the possible kinds oftransactions to be entered. Each of these is iirst analyzed by a mastermind; and the various sheets which should be collated, the variouscolumns in' which entries should be made, and what things should beentered in each is for each kind of transaction expressed on theindicator in a line extending across it. Preferably this line is of suchdimension that the reference to each column comes in proximity to thatcolumn when the indicator is in its said position of proximity to theaccount sheets. Each such line may be given a distinguishing sign orname by which it may be identii-ed as being for any transaction of theparticular sort to which it relates. lVhen the nature of the particulartransaction is known, as for example, that it is a receipt of couponsand deposit in bank for collection, the indicator is set with the linewhich relates to .that transaction Visible andl arranged along theplaten of the typewriting machine, with its column indicationsregistering with the positions of the columns on the account sheets. Thevarious lines of indications may preferably be arranged together, as ona cylinder, which may .be accompanied by means shielding all but onefromvision, although if desired they may be otherwise arranged. Thus,they may be arranged singly, so that the operator can select the onewanted and put it into place separately; or they may even be so arrangedthatY they do not register with the columns but indicate the columnsotherwise. If arranged sol that they register with the columns each linemay have a physical formation associated with it, co-acting withmechanism on the machine, so as to operate that mechanism to lock orunlock it, as the operator writes the line, so that nothing can bewrittenV except in those columns where it is proper to make entries.This locking may be by electrical or mechanical means. p

Certain embodiments of the invention are Y represented in theaccompanying drawings,

in which-- Y Figure 1 is a side elevation, 1n section through the middleof a typewriting machine equipped with one of the preferred forms inwhich the invention may be embodied;

Fig. 2 is a front elevation of part of the same machine;

Fig. 3 is a plan of a detail which is at the upper left hand corner ofFig. 2;

Fig. 4 is a View from the front, looking upward obliquely, of a detailwhich is at the upper right hand corner of Fig. 2;

Fig. 5 is a plan of that fragment of the mechanism which is seendirectly below it in Fig. 1;

Fig. 6 is a side elevation of a detail, in section, on an enlargedscale, being the cam cylinder;

Fig. 7 is a front elevation of a fragment of the same;

Fig. 8 is a side elevation, in section throughv the middle of a fragmentof a typewriting machine showing another embodiment of the invention;

Fig. 9 is a front elevation of the machine o-f Fig. 8, with parts brokenout so as to bring the ends within the margin of the sheet; Y

Fig. 10 shows, on a reduced scale and in a view corresponding to Fig. 8,another modiiication of the invention, vin side elevation and in sectionthrough themiddle;

Fig. 11 is a side elevation in diagram of a Fig. 16 is an assembly ofother bookkeeping sheets;

Fig. 17 is a key arranged'for a different bookkeeping operationtherewith;

Fig. 18 is a plan of a different style of key; and

Fig. 19 is a` plan of still another style of key.

The invention. is illustrated as it may be applied toY atypewritingmachine of a certain make which is in common and extensive use, but itis to be remembered that it may be applied to typewriting or bookkeepingmachines of other design, the particular style represented being chosenonly for illustration. Parts of the typewriting machine are shown, ortheir positions indicated, only so far as seems helpful in showing theYrelation of the device of the invention to the machine as a whole.Bookkeeping machines iso as a class are funda-mentally typewritingmachines, sometimes writing upon a cylindrical platen as here, andsometimes writing upon a plane platen. Often the carriage Ais ot extrawidth in order to accommodate larger sheets. @n account ot' thelimitations ot permissible drawing, a machine writing a page only onehundred spaces wide is here shown, and the various columns of theaccount sheet are represented narrower than usual practice requires, inorder to show the desired number; but it will be readily understood thatthe number and dimensions of columns are not parts of the invention,which is applicable to all numbers and all sizes and arrangements. 1nthis machine, and as shown at Fig. 1, the frame is marked 10, supportedon legs 11 and having a platen 12 whereon keys 13, only one or which isshown, may strike through aI guide 14 and an inked ribbon 15. The line16 indicates the position of a. collating device ot ordinary or suitablestyle upon which a number oi: account sheets 16 as hereinafter describedmay be arranged with intervening carbon transiter' sheets. Such acollating device ar- V*lords means of holding all ot the sheets upon itin precise registry with each other as they are ted along line by line,notwithstanding the` considerable length and width of so-me ot theaccount sheets which are used, being sheets of loose-leaf' accountbooks. As matters of typical'or ordinary construction of such atypewriting machine, the drawing shows a spacing bar 17 and keys 13, andconnections trom the latter consisting ot levers 19 for operating levers19 that actuate the type bars 13. ln a boss V20 on each key lever 19 isa notch 21. These notches are all in line with each other, so that a rod22 which extends across the machine past all of them can enter the notchby moving to the right -from. the position illustrated in Fig. 1, andthus can act as a latch` to lock all ot the lev'ersiagainst depression,and so canprevent writing. ln the particular machine illustrated themeans for shitting this latch 22 into its notch is an arm or lever 23,hung as by links 53 at its ends, upon an axis coinciding with the axisot the rod 2e, which extends across the front ot the machine. lt isnormally retracted, in the position illustrated, by a suitable spring,represented diagrammatically at 2.3. llvlhen it swings to the iightaoout 2l as an anis, the dog 26 at its end'iirst depresscs le 'er 27 andso rings the customary warning bell near the end of the line ot writingand then engages an arm 26, which with rod 29 and arm 30 constitute abell crank for swinging the latch bar 22 into its notch 21 and lockingthe machine against writing. T he said warning bell may b omitted'rasunnecessary in the Vmachine now being described. The above constructionforms no part of the invention, `being coinmon in this form or in someequivalent on all typewriting machines, but the apparatus whichparticularly pertains to the invention conveniently utilizes this latchfor executing a part ot its function. 1t in any particular machine thislatch were absent, any other suitable lock might be substituted andconnected so as to be operated by the parts now to be described.

Mounted in any suitable place, but preferably adjacent to the sheet onwhich the writing is to be, or so located with respect to it that itsrelation thereto is apparent at a glance, is an indicator' or guidewhich in the form illustrated in Figs. 1 and 2 serves the double purposeot locking the writing part ot the machine except when the carriage,platen and sheet are in position tor the writing to occur in thepredetermined columns which are proper tor the particular transactionthat is to be entered, and ot indicating to the operator what mattershould be entered in the proper columns. In addition it indicates whatparticular account sheets should be assembled and collated for thecomplete accounting of the particular transaction. ln Figs. 1 and 2 aseries of different keys 31, one tor each variety of transaction to beaccounted, are arranged on a cylindrical support 32 held by brackets and33 on the upper part ot the platen carriage 34. The construction andarrangement of these keys and ot' the support therefor may varyconsiderably. The orm illustrated in Figs. 1-7 will hrst be described. Acylinder 32 is mounted in bearings 35 (Figs. 1 and 3, at the lett of themachine) and 36 (Figs. Y2 and 1, at the right o'l the machine), so `thatit stands horizontally across the face ot the account sheets, vith itsparallel thereto, at a convenient elevation so as not to interfere withview ot the fresh writing on the paper. Such position is portrayed inFigs. 1 and 2, where the account sheets colla-ted on the line 16-16 ofFig. 1, are marked 16. The bracket 33 secured to the carriage at anyconvenient place, usually a horizontal part at the back, carries a hinge37 trom which depends a socket piece 38 in which is a cup-shaped recess,indicated by dotted lines 36 in Figs. 2 and d, into which the end ol' cyinder 32 tits as into a. bearing wherein it may turn. On'this socketpiece a spring snap 39 is adapted to engage in any one of a number orholes l0 which are equally spaced around the cylinder as seen in Fig.rhus by a, gentle torce, easily overcome the will of the operator thecylinder is held in registry at any one or the stations. 1n theapparatus illustrated there are twelve of these stations, regularlyspaced around the cylinder at the places where' the keys 31 are seen inFig. 1. For rotating the cylinder a knurled knob Ll1 is provided justoutside of the bea-ring 35 at the left. This bearing 35 is in the shapeof a U such that the cylinder may be lifted out of it when swung upwardon the hinge 37. The diameter of the main part of the cylinder 32 beinglarger than that vof the neck which fits into the U-bearing 35, someclearance has to be allowed. This is provided in the shape of anextended neck, permitting the cylinder to be lifted out of the U whenturned about its hinge 37. It is however requisite that the cylinderwhen in place be rather precisely in registry with the account sheet 16.Consequently means is provided for filling the clearance space, in theform of a hinged bar 42, hinged at 43 on the bracket 33. rllhis iscapable of being swung up and outward from the position illustrated inFigs. 1, 2 and l3, but when down as illustrated it substantially fillsthe space between the bracket 33 and` the enlarged part of the cylinder32 and thus holds the cylinder in proper registry. l/Vhen this has beenswung out on its hinge 43 the cylinder 32 can be swung up to the right,Fig. 2, about its hinge 37 to a position a little past theperpendicular, where it rests and is out of the way during Ymanipulationof the collating device 16, which requires to be turned down forward, tothe right in Fig. 1, while the account sheets are being assembled on itsback and fastened in registry together. As the collating device forms nopart of the invention and is already understood in the art it does notneed to be here illust-rated in detail. When it has been swung backagain to the position illustrated in Fig. 1, rotation of the platen 12feeds all the account sheets forward in the usual way as far as desired.The cylinder 32 has a key 31, comprising a series of raised parts andinterstices all in theV same horizontal line, for the entry of eachsingle transaction in theV account sheets,-a different key for eachdifferent sort of transaction. rllhe projections and interstices of thekey for any particular transaction correspond with columns of theaccount sheets 16" which pertain to that transaction; and other keys, asclearly appears in Fig. 2, may be fitted to the columns of other sheets,as clearly seen from Fig. 2 where many of them are not in registry withthe columns shown. If the twelve keys which the cylinder represented canhold be not enough, another cylinder with different eys may be quicklysubstituted so that a proper key may be put into position forcontrolling the machine according to the requirements for proper entriesof the particular transaction in hand.

Between this key and the next key a smooth part of the surface of thecylinder is exposed, sufiicient in area to contain legible marks orAwords or indications, 80, associated with the adjacent key, andsignifying what particular sort of matter the operator should write inthe particular column of account with which such indication registers;such as date, item, amount, blank, etc. In the same line is a symbol 81indicating the particular kind of transaction to which the key relates,and other symbols 82 indicating what sheets should be collated in thegroup 16 for proper entry of that transaction in all of the accounts. Inorder to guide the operators eye correctly, quickly and without effortto the proper row of indications, a vizor 45 is provided covering all ofthe upper parts of the cylinder, in which the indications would bevisible to an operator sitting in front, except the row which is in theoperating position. This vizor may be mounted on the same hinge 37, andsupported in parallelism with the cylinder vby a projecting brace 46which bears against a stop pin 47. Owing to its curved cross-sectionalform it is stiff, notwithstanding its lightness and length. When theoperator has properly set a key by turning the knob 41 andstopping itwith the spring snap 39 engaged in one of its holes, and with theparticular indication 81 which signifies the particular kind oftransaction that is to be entered appearing in the field of vision orsight provided by the vizor, the key which is to control the accountmechanically will be opposite roller 44. On movement of the carriage thevarious radial elevations and interstices of the key travel past theroller 44, pushing it out or letting it in. Each out or in movementlocks or unlocks all of the type keys, through the agency of lever 48and other mechanism now to be described.

The support and fulcrum of lever 48 is a light bracket 50 which issupported in any suitable way as on a square cornered post 49 on thestationary frame of the machine, preferably at the middle of the scale.This bracket has at its top a horizontal bearing for a sliding rod 51,at its outer end engaging theV lever 48 and carrying at its inner endthe cam roller 44. The bracket is so Vmounted that at will it can belifted off of the square post to make room for the collating device 16to be turnedV down to its horizontal position. A thumb screw isillustrated as holding it when in place though ordinarily this isunnecessary, gravity alone holding it, and the square style of fittingkeeping it perpendicular to the cylinder 32. The lower end of the leven48 is adapted to engage and depress a vertical rod 52, which also isguided in the bracket and whose other end engages a bar 55, depressionof which swings the arm 23 that operates the locking device. The bar 55is a regular part of the typewriting machine and usually has rack teeth70, as seen in Figs. 9 and 8, for positioning the marginal stops forcontrolling the length of line written by the machine. In Fig. 1 theseteeth and stops 'are not shown, and it is suiicient to say thata springarranged in any suitable way, represented diagrammatically by 25, tendsto swing this arm 23 and bar 55 upward to the left, about rod 24 as anaxis, to which the bar 55 is connected by links 53, and so keeps theroller 44 pressing against the key 31. As the carriage moves from rightto left, `high parts of the key 31 throwroller 44 outward, thus movingthe arm 23 until its dog 26 engages arm 23of the bell crank and swingsthe latchl` bolt 22 into the notch 21, thus locking the keys so Vthatthe machine cannot Write. Low parts of the key permit the spring 25 tothrow the whole system in the opposite direction and so to unlock thetype keys. In this arrangement, therefore, the low parts of thebookkeeping key 31 are opposite those columns in the account sheetswhere an entry is to be made.

For relief when the carriage is moving back to the position to beginwriting a fresh line, the roller 44 is mounted on aswinging tip 58 ofrod 51 (Figs. 1 and 5), said tip beingpivoted at 59 and pressed by aspring 60. W hen the carriage moves to the left, as in writing, both thespring and the leading edges of the raised parts of the keys 31 tend tokeep the tail of the tip firmly against the pin 61, and so inline withthe rod 51 and thus in operating position, but when the carriage movesVback every .high part of key 31 swings the tip 58 about the pivot 59and against spring 60 without operating the lever 48 and yparts beyond.

vThe indicator and bookkeeping key may be designed in many differentways. One is illustrated in Figs. 1, 2, 6 and 7, where the cylinder 32is represented as provided with twelve slots 62 extending parallel withits axis and equally spaced around its circumference, each capable ofreceiving slugs 83 and 84 whichwhen combined in the slot constitute thekey which is referred to as a whole by the reference numeral 31. Theseslots, as represented, are broader at bottom than at top, a form whichnaturally results when the slots are made by two saw cuts at differentangles, and the slugs are like- Y wise broader, so that when inserted ateither end of the slot they are dovetailed into the cylinder and cannotfall out radially. The slugs are of two different heights, those marked83 being of proper height for locking and the others, 84, lower, and ofproper height 'for unlocking the typewriting part of the machine asabove described. While various devices may be employed for holding thehighparts precisely in position opposite the columns which they are tolock, the simple method here illustrated is to lill the entire length ofthe slot with slugs so that no endwise movement of any individual amongthem can occur. The slugs are made .in lengths either corresponding tovcolumn widths or to such fractions thereof as are convenient, so thatthey can be combined to fill wide or narrow columns evenly. These slugsas represented are cheaply made by bending sheet metal into V-form, thetwo dillerent heights of which are illustrated in Fig. 6 Vin endelevation and are seen in top and side view in Fig. 7. Each slot 62 intowhich they fit may be made either by making saw cuts in the cylinderthrough the same superficial opening, but in different planes from eachother; or, the cylinder may be made in halves, by expressing metalthrough a die giving the desired form. For convenience in making up thekeys, spaces corresponding to those of the writing scale may be markedsuperiicially on the cylinler as indicated by the vertical lines in Amodification of the embodiment illustrated in Figs. 1-7 is shown inFigs. 8 and 9, where the platen 1-2, collating device 16, rod 24 and bar55 give the relative po-` sitions for comparison with Fig. 1,' but wherethe cylinder 32 Vis located close to the front frame of the machinebelow the scale 63. In this case it is supported on brackets 33, butdoes not need to bo hinged because it is not in the way of the collatingdevice 16. Pointers 64 and 65 mounted stationarily von the frame of themachine facilitate reference by the operator from the bookkeeping key tothe account sheets. Each key in this case consists of a bar 31 extendingover the full travel of the carriage. Twelve of them, as before, arearranged around an axle having bearings in the brackets 33. Thisaxle'ha's near each end a supporting part 32', shaped like a ratchetwheel, having twelve sides, on each of which sides one of the keys 31may be placed. If themachine -is broad enough it may have one or moreintervening between them, suitably spaced therefrom. The shape isillustrated in Fig. 8. These keys, being in the form of bars, extendintegrally from end to end, the operating edge of each being turned toone side so as to project radially as represented in Fig. S, and theseradial projections extend to different heights, constituting the highand low parts of the key. The mechanism which these parts of the keyoperate, in the style ofA construction illustrated in Fig. 8, is a dog44, which when lifted by one of the keys swings block 67 around the rod24 and so depresses the bar 55, thus operating the lock 22, 21, shown inFig. 1. The mechanism for affording engagement between the key 31 andthe bar 55 closely 'resembles an attachment which is customarilyfurnished commercially on typewriters of the style here represented forestablishing a marginal limit of writing. It consists of a block 67capable of sliding on the rod 24, having a projecting lug 54 engagingabove the bar 55 so that the lug and bar swing together about vthe rod24. The bar 55 has teeth 70 of a rack, and a little lever 69 on block 67carries a block 71 With` teeth engaging 'this rack, in suchv manner thatupon swinging the lever, as

by pushing its handle toward the adjacent flat projecting dog 44 theblock 71 is swung out orP engagement With the teeth of the rack 70, 55,and `the Whole group 67, 54, 69, and the projecting part 44 can be movedalong the rod 24 to any desired position, the precise relation of anyVposition tothe rest oi the machine being shown by a pointer 72 whichtravels over the scale 63. This particulary detailris illustrated inyorder to show the applicability of the bookkeeping device to variousstyles of mechanism already known in connection vvithtypetvrit ingmachines. This part or some equivalent is set at the middle of thescale, opposite the printing point, or at any other place for Which thetravel and are` adjusted. The operating part 44 is preferably hinged asat 59 and provided With a stop so that it is rigid When encounteringorvvardmovement of the key on which it rests, but yields to backwardmovement. i' In the form illustrated in Fig. 8

the locking is effected by akey Whose operating position is above andbehind (in F ig'. 8 to the left of) the axis ot' the cylindricalarrangement ofv key barsl; in position Where it cannot convenientlybeseen by the operator. Consequently the indications provided forguidance of the operator are putelsevvhere so as to be easily visible,viz'.: on the exposed iiat side of the second key bar to the right ofthat which is engaged with the lug 44. A screen orvizor 45 is providedcorresponding to'the vizor 45 or Figs. 1 and 3, having a slot 45permitting the indications at this place to `be vSeen by the operatorand excluding from vision the indications on adjacent key bars. To aidthe brackets 33, if deemed necessary, a bracket 73may be arranged tojoin the ends of ythose two brackets, extending parallel to the cylinderin the iorm ot a bar adapted to ride Vupon and be supported by a guideWheel 7 3 supported midway oi the machine on a stud on a cross bar 78a.In this arrangement, the cylindrically arranged bookkeepingvkeys movewith the carriage, andthe one which is in line With the lug 44V actuatesit While moving. The 4part of the bookkeeping device which is inregistry with vthat particular column and space of the account sheet inwhich the machine .is ready at the moment to Write is indicated at aglance by the diversely pointing arms 64 65.

Fig. 10 shovvs another form in Which the invention may be employed. Inthis case the general style corresponds to that oic Fig.

design of the key that lug. The key 81` is a fiat bar with elevationsand interstices on its upper edge. It is supported at each end of themachine, and is held rigid at the middle of the machine by fa groovedguide Wheel 7 3 mounted on a stud4 7 4. 1n usingthis form of the inven-rtion, it is contemplated that a collection or the bookkeeping keys maybe kept in a convenient adjacentV place, from which the operator selectsand puts into the machine Whichever is adapted for the particular typeot transaction that is to beentered. In this key the Working Vedge is inthe same plane with the body ot the bar, andthe indications to theoperator are put on the adjacent flat side thereof. u j y Another formof apparatus in which they invention may be embodied is illustrated inFigs. 1 1 and 12 in which the key 31 operates the lock by electricalmeans. In this case the slugs 62 and 62 are ofuniform height, andpresent a-continuous level surface. The part 44,is in the nature of abrush adapted to press continuously on the key. Some of them, 62,ducting -material and others,62.v, are of conducting material. Current`flows orV is broken according `to Whether the brush is pressing on aconducting or a non-conducting slug. The current energizes a magnetwhich attracts an armature that swings the locking bar 22 into itsnotch21, i

The 'arrangement and connections for doing this are illustrateddiagrammatically in Fig. 11, the brush 44 boing insulated by a plate 90and hinged at 91 so that it can be swung over forward (tothe right inFig; 11) to make room rior the collating device when thatY is turneddown. The" brush is connected to a conductor 92,1vliich Vmay be aninsulatedwireruiming along on the iront scale support 6? Vand thencedown to a. suit-- able location Where a magnet 98 is adapted todraw therod v22finto its notch 21. The circuit also includes a-battery- 94,01'other source et potential aud a connection to the key-holding cylinder32. As represented this includes aninsulated conductor 92 leading fromthe battery to an' insulated stationarybar .95 mounted onthe frame orthe machine and adapted Von one side vfor contact witha bi.'usli"96,mounted on the back part are of non-con-V 62 and 62 are inserted. Ifpreferred the wire leading from the source of potential 94 may be simplyattached or grounded to any convenient part of the frame of the machine,in which case the current will pass to the metal of the cylinder 32through the metal parts of the machine. ln either case, as the currentmay be of very low voltage, there is no serious objection to the use ofsuch 'a current in ,and about the machine.

Thus have been illustrated means by which the bookkeeping key locks themachine so that writing cannot occur except in those columns of theaccount sheet which are predetermined by the key. The key alsopreferably has speciiic marks indicating to the operator the particularclass of transactions to which the key relates, the several particularsheets which should be collated for making the entries for the completeaccounting thereof, and the nature of the entry which should be made ineach column.

For illustration, the drawings show the construction for entering twodifferent sorts of transactions, regarding a single trust fund (e. g. No973) and illustrate the construction by which the device of theinvention enables a person unskilled either in the science or thepractice of bookkeeping to make proper entries, however complicated theset of accounts. In the particular case illustrated there are tenaccount sheets of which three relate to principal and seven to income.As the invention is applicable to accounting in general, it must beunderstood that the particular account sheets and detailed arrangementthereof shown are purely illustrative and may be varied in character,ruling and arrangement, according to the preference Vof the user of theinvention. In Fig. 14 are shown three ac'- count sheets which forindividual distinction are marked 13, 10 and 1P. In Fig. 16 are shownfive sheets which for individual distinction are marked 9, 8, 4, 3 and1i. The sheets in Fig. 14 are ruled in columns which register togetherand those in the group of F ig. 16 are ruled in columns which registertogether. .It will be understood that the rul ing is shown Vbecause itis current practice, and helps make the column locations more distinctto the eye, but that the actual physical marking or" the sheets is onlya matter of convenience which can be omitted and that the claims, in sofar as they relier to columns may be understood as referring to columns,or to columnar positions, in this sense. In each case the sheet which ison top of the group of sheets, and every sheet which in any arrangementis liable to be on top, may have its different columns or columnarpositions designated by symbols, letters of the alphabet beingvrepresented as so used both in Fig. 14 and in Fig. 16. It will, however,be noticed upon comparison of these two figures that a certain letterdoes not always signify the same thing in one group as it does in theother, either `as to kind of contents, width, or position. .The use oi'these symbols is particularly convenient in one form of the inventionhereinafter mentioned, where the key is not arranged in precise registrywith the sheets; but theymay be omitted when the key and columns towhich its various parts relate are thus put into registry, which is thepreferred form. The relation of a key to each of these groups of sheets,Figs. 14 and 16, is shown by the two adjacent representations of keys,Figs. 15 and 17.

Fig. 15 is a key for entering in the accounts (of Trust No. 973, or anyother trust fund) a transaction in the nature of charging oit bendpremium, signied by the symbol QD; and Fig. 17 a key for entering atransaction in the nature of income receipts (coupons), signified by thesymbol lie operator knowing that the transaction to be entered isrotates the cylinder 32 er looks through the keys until she finds keywhich When found shows that sheets 13, 10 and 1P should be collated, andentries of a nature specified in each case, made in columns A., B,F, H,l, N and Q. `When the key has been put into place in the machine itlocks the machine against writing in any columns except those named andunlocks it for writing in them. In such case the column symbols A, B, F,etc., are obviously superfluous because the said indications as tocolumn contents are printed or written on the key and designate theirrespective columns by their very location, z'. c., by registering withthem. Il?, however, the printed indications were omitted from the keys31, 31', 31, or 31 or were not in proximity to or easily referred totheir respective columns in the machine, said indications might becarried on a separate strip placed elsewhere, at the convenience of theoperator, and the columns in which the speciiied entries should be madewould then be signii'ied by using the symbols, B, F, etc., which on theaccount sheet designate the particular column. Such a separate strip isshown in Fig. 18, and another in Fig. 19. lt so happens that the sheets13, 10 and 1P thus collated are alike in ruling. in the particular setof accounts which is being illustrated. 10 and 1P are duplicates of eachother, for filing in separate departments of a trust company. They areduplicate cash sheets for entries affecting principal sums of thevarious trusts which are administered by the trust company, theindividual trust to which any particular entry relates being made knownby the designated number of the particular trust placed in column Q, e.g., 973. Each separate trust has its own cash sheet, 13, designated atthe top by its 4.l subtracted from used lor piincipal Apart of themachine.

trust number. The sheets 10 and 1P remain together on the machine aslong as it is being and receive all entries that are made to principal7account in any of the various individual trusts administered by thecompany. For making any particularl entry, the requisite sheet 13 of theparticular trust to which the entry relates, e. g. No. 978, is combinedwith them so that the last previous entry upon it will register with thelast previous entry on the sheet 10 (and so with that of its duplicatesheet 1P). @n each of the sheets the entries will then appear'consecutively, although usually the tops vof the sheets will notregister together while in the machine owing te there being differentnumbers of items already written thereon. When thus arranged theproceeding, following the indications and compulsion of the key and bythe operation of the adding mechanism in the bookkeeping machine, isthat the operator, observing in column N the balance last previouslythere written (old balance) copies it into column A, after having firstwritten a star or whatever other symbol the machine uses to signify thatits accumulator mechanisms are all clear; then she writes the date, itemand amount in the columns specified, and then copies into column N thenew balance which she finds there shown by the adding rllhe machine, itwill be understood, has been previously set in conformity with thesystem of ruling in the sheets, so that amounts in column Fl are notadded, while those written in column l are automatically added to theamount in column A, and the amount written in column that total. lfthese figures are correctly written in column N the star can be written,because vthe accumulator of the machine is then at zero. rllhe trustnumber written in column Q serves on sheet 13 as a check with the numberat the top of the sheet 13. @n 10 and 1P it identiiies the trust towhich this particular entry belongs, among` all the other trusts towhich other items on those sheets belong. The key in Fig. 17 likewiseindicates, and in part executes or bloc s the incorrect execution of theentries for afull handling of coupons collected. This key in addition toindicating matters of date, trust number, etc., and insuring properadding and prov" ing actions of the machine similar to those abovedescribed, makes sure that the amount is put into the proper column l ofthe income cash sheet and shows the proper ac'- eount sheet and columnthereof for the probate court (sheet 8) schedule identifies bydescription in columns F and l the couons which are to be requisitionedfrom the vault department of the company; lists these coupons on thebank desposit slip, sheet 3, forcollection by a particular bank,

anden sheet Ii preserves a record for the trust company of thesematters. The sheet 3 is a flap on sheet Il, folded back under it so asto regis er with the last two columns thereof.

lf the transaction had been income eX- penditure, as for example apayment to beneficiary, a transaction which might be designated by thesymbol the corresponding key (not illustrated) might 4designate thecollation of sheets 9, 7 and Ii,

and the following entries in columns:

A, star and old balance; D, the number of item; E, date; F, item; J,amount; K, check number; N, new bal. and star; Q, trust No. Y Sheet 7 inthat case would be like the sheetB illustrated in Fig. 16, except thatit 1sv enough wider to have a column under columnJ of sheet 9, and wouldbe blank under column l thereof. In harmony with this set of accountsheets, as with the others, the machine would be set for itsaccumulators to add any amount written inV column I to the old balanceorto subtract therefrom any amount written in column J, whereupon thewriting of the new balance in column N would clear the accumulator. e YY As a preliminary to the foregoing, the various transactions which arepossible must be analyzed and classified and the machine set andsuitable keys made, one key for each kind of transaction.l Thereafter itis only necessary that a supervisory Vvbookkeeper identify theparticular sort which any particular transaction is, by writing thesymbol, or or on each slip of paper or ona bunch of slips showingnumerous transactions of the same or .different trust funds, if all ofthe same kind. Such slips may'be check stubs or any other routinememorandum of the said transactions, which is or are to be entered inthe accounts. The correct making of the entry by the unskilled operatorinevery account follows from this single mark, or of even from thesingle spoken word of the head bookkeeper or any employee who issufliciently skilled to be able to tell the nature of the transaction.

rlhe keys are ineffect miniature skeletons, representations, orsymbolizations of the account sheets. ln Fig. l? the full'width of theaccountslieet with all of its columns is shown, thus symbolizing thewhole sheet 11 of Fig. 16, as well as all of those assembled with it,and this 1particular symbol-keyV is provided with means consisting ofthe variations in contourV of its edge which indicate or predeterminethe particular columns which are to receive entries. The marks printedunder Ythe depression of contour likewise Vindicate or predeterminecertain columns, and go-farther and signify the contents of the columns.Obviously the invention may be availed or" to differing degrees, as byusing both the lock and the associated indication of contents ofparticular columns, or by using eithero these alone.

Fig. 18 shows a form in which a key 311V consists. of a printed slipwhich may be of celluloid or othersuitable material, each key bearingthe name or symbol of the particular variety of transaction to which itrelates, and symbols for the sheets, as, li, 3, 4, 8, 9, and for theparticular columns predetermined to receive entries, as, A, C, D, E, F,I, N togetherwith the nature of the matter predetermined for entrythere. In this styleof key the variations of spacings of the columns onthe account sheet are not reproduced, but the columns are symbolizedbytheir respective letters and their relations to Yeach other, withcolumns skipped etc., indicated by the blanks in the key.

This can indeed be further simplified into the form of Fig. 19, withoutthe key 31V losing its character as a condensed symbol of the accountsheet to whose columns it refers. f. This analysis shows how theadvantages of the invention may be enjoyed in large degree even thoughthe columnar lock and release be dispensed with, the single Celluloidkey constituting a symbol of the account` sheet, or groupA otsheets, andof columns thereon, that have been predetermined i'or the particularkind of transaction that is to be entered; the symbols for said columns,sheets and species of transaction being all inseparably4 assembled. Incase the indications are usedV withoutthe lock, the invention ispreferably embodied in a device arranged in registry with the columnsbut the benefits of the invention may be enjoyed to some extent byhaving the indicator on an adjacent desk or elsewhere positioned withinview of the operator, not on the machine. In that case the particularcolumns are identified by symbols and their contents indicated suitablyeither by writing or printing of symbols. In view of the many andvarious ways in which the advantages of the invention can be enjoyed itis apparentV that the scope of the invention as eX- pressed in theappended claims is not limited to the specific embodiments of it whichhave been here illustrated or suggested.

In the claims, the word account is used as meaning the sheets and marksconstituting the physical record. Each entry therein is made up of partswhich stand in different columns; and the distinction between kinds ofentries depends upon the particular places, z'. e., the particularcombination of columns, in which the several parts, which together makeup the complete entry are located,V rather than upon the particularwordsl or figures of which the entry is composed.

I claim as my invention l. An ent'ry indicator for an account sheet,comprising an accounting device which is adapted to be extended acrossthe face of a sheet of account that has sundry kinds of entries,distinguished from each other by occupying different combinations ofcolumns, the said indicator being characterized by the fact that itindicates a particular selection of the various columns on the sheet,the columns so selected being the particular co1- umns occupied by theparts of anentry of the kind to which the indicator relates, and alsoindicating one or more columns to be avoided in making an entry of saidkind.

2. An accounting device comprising an accounting key containing indiciaof a combination of selected species among a set of account sheetshaving columns registering together, and means indicating a particularcombination of said columns.

3. An accounting device comprising a plurality of accounting keys, eachseverally bearing indicia oi the specific selection of columns among anumber of columns used in common by entries in which the various partsof a kind of entry to which the particular key relates are'made on anaccount sheet, and all together being interrelated by constituting as awhole a representation of the various kinds of entries that may make upa single complete account.

An accounting device comprising a plu 100 rality or" accountingkeys,each for a diii'erent kind of entry lin a single account, and eachbearing indication of its kind of entry and indicia of the particularcombination of columns used in common by entries of said account whichare occupied by entries of its own said kind.

5. An accounting device comprising a plurality of strips, each for aparticular kind of entry in an account, each entry being divided intoparts located in different columns, and one kind of entry beingdistinguished from another kind of entry by having .the parts of theentry located in a combination of columns different from the combinationof the columns in which the parts of that entry of another kind arelocated; and means on each strip indicating a single kind of entry,indicating one or more species of account sheets on which the parts otan entry of that kind are made, and indicating a particular selection ofcolumns of the account sheets in which columns the parts of an entry ofthat kind are made.

6. An accounting device comprising a plurality of accounting keys, eachkey being for a particular kind of the sundry entries which the accountmay contain and having means indicating a predetermined particularselection of columns of the account sheet which are used by some of theentries in common, said means being positioned on the key, With respectto each other, in locations corresponding tothose Vof the columns n thesheet -vvith respect to each other.

Y selection of columnsl of the account sheet,

vso

said means being positioned on the key,

with respect to each other, in locations corresponding to the locationsof the columns on the sheetivith respect to each other; combined Withmeans to support said keys individually in position lvvhere saidselectionindicating means registers with the account column to Which itrelates.-

8. An accounting devicecomprising a plurality of accounting keys, eachkey being tor a particular kind of the sundry entries `vvhich theaccount may contain and being adapted to indicate a predeterminedparticular selection of columns of the account sheet, and havingindiciaof the nature of the parts of each entry which pertain to theindividual columns so selected.

9. An auxiliary kdevice for an account sheet, comprising a plurality ofdiverse in'- dieators, each being adapted to extend across the vface oi"the sheet in the direction of the lines of vvriting, having meansindicating a division of said i'ace into sections, and a selection ofcertain of .tliosesections as a separate combination; the saidindicators being capable of being shifted to bring different individualsamong them into operative relation to the sheet.

tions and indicating a combination of cer tain of those sectionslessthanfthe Whole number thereof.

ll1. An accounting device comprising .a diverse indicators, each one ofplurality of which is to be extended in the direction of the lines ofWriting across the face .oi a group of superimposed sheets of diversespecies, which sheets individually are parts of an account andcollectively With sheets of still other species constitute `the account;each said indicator having means indicating which individual speciesamong all of the species ofV the account are inthe said group; andV eachsaid indicator having other means indicating the division of said faceinto sections and indicating a combination of certain of those sections,less than the Whole number thereof; and saidindicators being shiftableso that diiierent individuals among them can stand alone in workingposition in proximity to said superimposed sheets.

Signed by me at Boston,A Mass., this seventh day of April, 1916.

of which indicators has means` sheets that collectively 'constituteFERDINAND M. HOLMES.`

Witnesses:

JOSEPH T. BRENNAN, Evniin'r'r E. KENT.

